G-4 (Rev. 7/14)
INSTRUCTIONS FOR COMPLETING FORM G-4
Enter your full name, address and social security number in boxes 1a through 2b.
Line 3: Write the number of allowances you are claiming in the brackets beside your marital status.
A.
Single – enter 1 if your are claiming yourself
B.
Married Filing Joint, both spouses working – enter 1 if you claim yourself
C.
Married Filing Joint, one spouse working – enter 1 if your claim yourself or 2 if you claim yourself and your spouse
D.
Married Filing Separate – enter 1 if you claim yourself
E.
Head of Household – enter 1 if you claim yourself
Line 4: Enter the number of dependent allowances you are entitled to claim.
Line 5: Complete the worksheet on Form G-4 if you claim additional allowances. Enter the number on Line H here.
Failure to complete and submit the worksheet will result in automatic denial on your claim.
Line 6: Enter a specific dollar amount that you authorize your employer to withhold in addition to the tax withheld based on your
marital status a
nd number of allowances.
Line 7: Enter the letter of your marital status from Line 3. Enter total of the numbers on Lines 3-5.
Line 8:
a)
Check the first box if you qualify to claim exempt from withholding. You can claim exempt if you filed a Georgia income tax
return last year and the amount of Line 4 of Form 500EZ or Line 16 of Form 500 was zero, and you expect to file a Georgia
tax return this year and will not have a tax liability. You can not claim exempt if you did not file a Georgia income tax return
for the previous tax year. Receiving a refund in the previous tax year does not qualify you
to claim exempt.
EXAMPLES: Your employer withheld $500 of Georgia income tax from your wages. The amount on Line 4 of Form 500EZ
(or Line 16 of Form 500) was $100. Your tax liability is the amount on Line 4 (or Line 16); therefore, you do not qualify to
claim exempt.
Your employer withheld $500 of Georgia income tax from your wages. The amount on Line 4 of Form 500EZ (or Line 16 of
Form 500) was $0 (zero). Your tax liability is the amount on Li
ne 4 (or Line 16) and you filed a prior year income tax return;
therefore you qualify to claim exempt.
b)
Check the second box if you are not subject to Georgia withholding and meet the conditions set forth under the
Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act. Under the Act, a spouse of a
servicemember may be exempt from Georgia income tax on income from services performed in Georgia if:
1.
The servicemember is present in Georgia in compliance with military orders;
2.
The spouse is in Georgia solely to be with the servicemember;
3.
The spouse maintains domicile in another state; and
4.
The domicile of the spouse is the same as the domicile of the servicemember.
Additional information for employers regarding the Military Spouses Residency Relief Act:
1.
On the W-2 for 2010 and any year thereafter, the employer should not report any of the wages as Georgia wages on
the W-2.
2.
If the spouse of a servicemember is entitled to the protection of the Military Spouses Residency Relief Act in another
state and files a withholding exemption form in such other state, the spouse is required to submit a Georgia Form G-4
so that withholding will occur as is required by Georgia Law when a Georgia domiciliary works in another state and
withholding is not required by such other state. If the spouse does not fill out the form, the employer shall
withhold
Georgia income tax as if the spouse is single with zero allowances.
Worksheet for calculating additional allowances. Enter the information as requested by each line. For Line 2D, enter items such
as Retirement Income Exclusion, U.S. Obligations, and other allowable deductions per Georgia Law, see the IT-511 booklet for
more information.
Do not complete Lines 3-7 if claiming exempt.
O.C.G.A. § 48-7-102 requires you to complete and submit Form G-4 to your empl
oyer in order to have tax withheld from your
wages. By correctly completing this form, you can adjust the amount of tax withheld to meet your tax liability. Failure to submit a
properly completed Form G-4 will result in your employer withholding tax as though you are single with zero allowances.
Employers are required to mail any Form G-4 claiming more than 14 allowances or exempt from withholding to the Georgia
Department of Revenue for approval. Employers will
honor the properly completed form as submitted pending notification from
the Withholding Tax Unit. Upon approval, such forms remain in effect until changed or until February 15 of the following year.
Employers who know that a G-4 is erroneous should not honor the form and should withhold as if the employee is single claiming
zero allowances until a corrected form has been received.